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KINGAN & CO. v. SMITH

No. 1851.

17 F.Supp. 217 (1936)

KINGAN & CO., Inc., v. SMITH.

District Court, S. D. Indiana, Indianapolis Division.

December 10, 1936.

Attorney(s) appearing for the Case

Thompson, Rabb & Stevenson, of Indianapolis, Ind., for complainant.

Val Nolan, U. S. Atty., of Indianapolis, Ind., Robert H. Jackson, Asst. Atty. Gen., and Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty. Gen., for defendant.

BALTZELL, District Judge.

This is an action in which the complainant challenges the validity of certain provisions of the Revenue Act of 1936 (49 Stat. 1652). The provisions of the act thus challenged, and the only provisions with which we are here concerned, are found in title 3, section 501 (26 U.S.C.A. § 345), and are as follows:

"Sec. 501. Tax on Net Income from Certain Sources

"(a) The following taxes shall be levied, collected, and...

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